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Article
Publication date: 3 July 2017

Jonathan G. Cedarbaum, Benjamin A. Powell, D. Reed Freeman, Leah Schloss and Reed Abrahamson

To analyze the cybersecurity regulations for financial institutions issued by the New York State Department of Financial Services on February 16, 2017.

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Abstract

Purpose

To analyze the cybersecurity regulations for financial institutions issued by the New York State Department of Financial Services on February 16, 2017.

Design/methodology/approach

This article summarizes the regulations’ scope and requirements including definition of Covered Entities and substantive requirements including periodic Risk Assessments, cyber policies, dedicated and trained personnel, testing, audit trails, control over Third Party Service Providers, authentication, secure disposal, encryption, and incident reporting.

Findings

The regulations go beyond federal requirements in a number of important respects.

Originality/value

This article provides a guide for regulated entities to start preparing for compliance with the new regulations from experienced lawyers with specialties in cybersecurity, privacy and communications.

Details

Journal of Investment Compliance, vol. 18 no. 2
Type: Research Article
ISSN: 1528-5812

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Book part
Publication date: 16 April 2014

Gary R. Weaver and Jason M. Stansbury

Religious institutions can affect organizational practices when employees bring their religious commitments and practices into the workplace. But those religious commitments…

Abstract

Religious institutions can affect organizational practices when employees bring their religious commitments and practices into the workplace. But those religious commitments function in the midst of other organizational factors that influence the working out of employees’ religious commitments. This process can generate varying outcomes in organizational contexts, ranging from a heightened effect of religious commitment on employee behavior to a negligible or nonexistent influence of religion on employee behavior. Relying on social identity theory and schematic social cognition as unifying frameworks for the study of religious behavior, we develop a theoretically informed approach to understanding how and why the religious beliefs, commitments and practices employees bring to work have varying behavioral impacts.

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Religion and Organization Theory
Type: Book
ISBN: 978-1-78190-693-4

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Book part
Publication date: 14 December 2023

Victor Ediagbonya

Many corporations engage in corporate social responsibility (CSR) activities voluntarily, but there is an ongoing debate about whether the government should intervene in CSR…

Abstract

Many corporations engage in corporate social responsibility (CSR) activities voluntarily, but there is an ongoing debate about whether the government should intervene in CSR, particularly in countries with challenging institutional contexts. While some have argued that CSR should remain a discretionary exercise, as any attempt to make CSR mandatory through any form of state intervention will negate the meaning and objectives of CSR. However, drawing on the institutional theory, this chapter argues for the need to have some form of legislated CSR for banks operating in countries with challenging institutional contexts. The chapter further acknowledges that a universal CSR framework would be difficult to achieve due to differences in institutional contexts between countries; consequently, the nature, scope, and application of CSR legislation would vary significantly amongst countries as CSR is context dependent. Nonetheless, given the crucial role banks plays in society besides acting as the country's payment system, banks also transform illiquid liabilities into liquid assets, therefore making the banks the drivers of national economic developments globally. Governments in developing and emerging markets (DEMs) should ensure that banks' CSR initiatives are not only meaningful but also impactful by implementing a limited legislated CSR framework. This framework would require banks to establish a CSR committee of the board, make mandatory non-financial disclosures on their CSR activities in their Annual Reports, provide mandatory CSR continuous professional development (CPD) training for bankers, and mandate banks to contribute a certain percentage of their yearly profits before tax to agreed CSR initiatives, among other requirements.

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Book part
Publication date: 4 December 2020

Brandon Randolph-Seng, John Humphreys, Milorad Novicevic, Kendra Ingram and Foster Roberts

Scholars have begun calling for broader conceptualisations of moral disengagement processes that reflect the interaction of dispositional and situational antecedents to a

Abstract

Scholars have begun calling for broader conceptualisations of moral disengagement processes that reflect the interaction of dispositional and situational antecedents to a predilection to morally disengage. The authors argue that collective leadership may be one such contingent antecedent. While researching leaders from the Gilded Age of American business history, the authors encountered a compelling historical case that facilitates theory elaboration within these intersecting domains. Interpreting evidence from the embittered leader dyad of Andrew Carnegie and Henry Clay Frick, the authors show how leader egoism can permeate moral identity to promote symbolic moral self-regard and moral licensing, which augment a propensity to morally disengage. The authors use insights developed from our analysis to illustrate a process conceptualisation that reflects a dispositional and situational interaction as a precursor to moral disengagement and explains how collective leadership can function as a moral disengagement trigger/tool to reduce cognitive dissonance and support the cognitive, behavioural, and rhetorical processes utilised to justify unethical behaviour.

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Book part
Publication date: 7 June 2019

Scott J. Reynolds and Eunhee Bae

A cursory review of behavioral ethics research reveals a growing interest in what scholars regularly refer to as the “dark side,” a genre of studies in which concepts that are…

Abstract

A cursory review of behavioral ethics research reveals a growing interest in what scholars regularly refer to as the “dark side,” a genre of studies in which concepts that are generally regarded as positive and good are shown to be associated with some sort of negative or bad outcomes. We employ philosophical and institutional lenses to explain why any concept would have a dark side and why researchers would be drawn to it. We then take a social scientific point of view to consider how the dark side of various constructs is typically revealed. Finally, we discuss the implications of dark side research, paying particular attention to the negative implications (no irony intended) focusing on the dark side has for the practice of research and the practice of management.

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Book part
Publication date: 13 September 2023

Victor Ediagbonya and Comfort Tioluwani

There have been various concerns about the petroleum industry regulation in Nigeria, including issues regarding the protection of host communities. The host communities have…

Abstract

There have been various concerns about the petroleum industry regulation in Nigeria, including issues regarding the protection of host communities. The host communities have hardly derived sustainable developmental value from petroleum resource exploration from their community. Instead, the exploration of petroleum and other mineral resources has caused some environmental, social and economic setback for these host communities. On 17 August 2021, the Petroleum Industry Act (PIA) 2021 was signed into law after over two decades of legislative stalemate. The PIA proposes a series of reforms purported to revolutionalise the petroleum industry. According to President Buhari, the Act will create a regulatory sphere that will ensure transparency and accountability across the oil and gas value chain (Ailemen, 2021). Chapter 3 of the Act deals with host communities' concerns. Its overall aim is to ensure host communities have access to sustainable prosperity. The notion of sustainable prosperity implies that the Act seeks to elevate host communities from the poverty baseline to a level of prosperity that satisfies the social, economic, environmental and intergenerational features. Therefore, this chapter examines the provisions of the Act, particularly Chapter 3, to determine its potential to achieve sustainable prosperity for host communities. The chapter shall also identify the weaknesses in the Act, which would otherwise limit its sustainable prosperity goal and how these challenges can be addressed.

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Book part
Publication date: 28 October 2024

Matthew J. Hayes, Michael Killey and Stephanie Tsui

Firm community service initiatives are popular and generally seen as positive developments. However, moral licensing theory suggests engaging in community service (acting morally…

Abstract

Firm community service initiatives are popular and generally seen as positive developments. However, moral licensing theory suggests engaging in community service (acting morally) can facilitate subsequent immoral behavior, which could diminish audit quality. In a series of experiments with practicing auditors, we provide evidence that voluntary community service causes moral licensing, but mandatory service (i.e., participation in a firm-wide event) attenuates moral licensing. Compared to a control group, auditors who voluntarily committed to a service activity engaged in more dysfunctional audit behavior, but auditors who were told they would be participating in a firm-directed service event did not. Our study highlights an unintended consequence of employee volunteerism, and contributes to research on audit quality, and ethical behavior in professional settings.

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Advances in Accounting Behavioral Research Volume 28
Type: Book
ISBN: 978-1-83608-285-9

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Book part
Publication date: 26 October 2021

Daniel A. Newark and Markus C. Becker

The logic of consequences and the logic of appropriateness have long been central to understanding behavior in organizations. However, scholarly work on the logic of…

Abstract

The logic of consequences and the logic of appropriateness have long been central to understanding behavior in organizations. However, scholarly work on the logic of appropriateness has consisted mostly of conceptual clarification and ex post explanation of observed behavior. In an effort to facilitate the study of the logic of appropriateness through experimental methods, this paper introduces an experimental paradigm that allows for the manipulation of decision logic as an independent variable. Using this paradigm, 710 participants played four iconic behavioral games in which profitability and ethics are both at play and, sometimes, at odds: Prisoners’ Dilemma, Dictator Game, Ultimatum Game, and Trust Game. The manipulation generated behavioral data, as well as qualitative data about participants’ considerations while deciding according to each logic. The behavioral data show that, compared to participants employing a logic of consequences, participants employing a logic of appropriateness rejected more unfair offers in an Ultimatum Game and were more generous when reciprocating trusting behavior in a Trust Game. In all other cases, behavior between the two logics was not significantly different. An analysis of the qualitative data suggests that a logic of consequences increased participants’ focus on monetary concerns, whereas a logic of appropriateness increased participants’ focus on moral concerns. Taken together, these data provide new insights into when, how, and why the two logics result in behavioral and cognitive differences. The authors conclude by considering directions for future research that they see as particularly amenable to study using the experimental manipulation presented here.

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Carnegie goes to California: Advancing and Celebrating the Work of James G. March
Type: Book
ISBN: 978-1-80043-979-5

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Book part
Publication date: 9 September 2019

Andrew E. Wilson and Peter R. Darke

The authors ask whether individuals tasked with persuading others have distinct and important concerns regarding their occupational stress and well-being. The authors argue that a…

Abstract

The authors ask whether individuals tasked with persuading others have distinct and important concerns regarding their occupational stress and well-being. The authors argue that a well-known model from the marketing literature – the persuasion knowledge model (PKM; Friestad & Wright, 1994) – illuminates a number of issues for future study. The authors further argue for a number of extensions to the PKM to account for the persuasion agent’s side of the interaction. Next, the authors consider potential stressors that are distinctive to the persuasion encounter, as well as the strategies that persuasion agents engage to cope. This discussion reveals a number of potential negative consequences for the agents themselves, as well as their employing firms and customers. Finally, the authors present some thoughts on what persuasion agents, their managers, and external regulators can do to mitigate these negative consequences.

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Examining the Role of Well-being in the Marketing Discipline
Type: Book
ISBN: 978-1-78973-946-6

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Article
Publication date: 8 January 2018

Carlos J. Rodriguez-Rad and Encarnacion Ramos-Hidalgo

The purpose of this study is to examine the mediating role of moral identity on the relations between the independent variable of spirituality and the original consumer ethics…

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Abstract

Purpose

The purpose of this study is to examine the mediating role of moral identity on the relations between the independent variable of spirituality and the original consumer ethics scale (OCES) and attitudes towards doing good and recycling practices of the consumer.

Design/methodology/approach

To test the various hypotheses of the model, the methodology used is that of partial least squares (PLS) path-modelling, which is a variance-based structural equation modelling (SEM).

Findings

This research reveals a full mediation of the construct of moral identity in the relationship between spirituality and doing good/recycling practices, and the rejection of those who do not perform these practices that are responsible from the point of view of sustainability. In addition, the existence is shown of a partial mediation of the construct of moral identity in the relationship between spirituality and consumer ethics scale (CES).

Practical implications

It is demonstrated that the main effect on the attitude of consumers towards the consumption of products and services of companies whose behaviour is responsible towards sustainability is mainly motivated by having a high standard of ethical and moral values and such strong beliefs, such as those of honesty, kindness, generosity and compassion. The main implication of this investigation is that the authors’ results suggest that the identification of these types of consumers would constitute an effective marketing strategy and an important variable of segmentation.

Originality value

This research is unique in two ways. First, this study proposes a model that provides a solution to the research problems caused by the incorporation of a fifth dimension into the OCES. Second, this paper is the first to investigate the role played by the moral identity as a mediator between the relationship of spirituality and attitudes towards unethical behaviour and doing good/recycling practices.

Details

Journal of Consumer Marketing, vol. 35 no. 1
Type: Research Article
ISSN: 0736-3761

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